A New Tax System (Family Assistance) Act 1999
The rate of family tax benefit for each day in the period to which subsection 31(2) applies is worked out:
(a) by applying the Rate Calculator in Schedule 1 on the assumption that the child who died did not die and is an FTB child, or a regular care child, (as the case requires) of the individual during that period; and
(b) by having regard to the actual circumstances during that period of any other child who is, from time to time, an FTB child, or a regular care child, of the individual.
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